Green Forest Corp.'s 2023 income statement showed the following: profit, $292,000; depreciation expense, building, $40,000; depreciation expense, equipment, $6,600; and gain on sale of equipment, $6,400. An examination of the company's current assets and current liabilities showed that the following changes occurred because of operating activities: accounts receivable decreased $14,520; merchandise inventory decreased $42,400; prepaid expenses increased $3,000; accounts payable decreased $7,400; and other current payables increased $1,160 Use the indirect method to calculate the cash flow from operating activities. (List any deduction in cash and cash outflows as negative amounts.)